{"id":208,"date":"2025-03-12T16:15:28","date_gmt":"2025-03-12T09:15:28","guid":{"rendered":"https:\/\/www.thailawonline.com\/closing-a-company-in-thailand\/"},"modified":"2026-10-19T13:07:36","modified_gmt":"2026-10-19T06:07:36","slug":"closing-a-company-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/closing-a-company-in-thailand\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e1b\u0e34\u0e14\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e04\u0e39\u0e48\u0e21\u0e37\u0e2d\u0e17\u0e32\u0e07\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e09\u0e1a\u0e31\u0e1a\u0e2a\u0e21\u0e1a\u0e39\u0e23\u0e13\u0e4c"},"content":{"rendered":"\n<h2 id=\"dissolution-filings-online-only-from-1-november-2026\" class=\"wp-block-heading\">Dissolution and liquidation filings become online-only<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>From 1 November 2026, dissolution and liquidation registrations for private limited companies and partnerships must be submitted through DBD Biz Regist.<\/strong> Paper walk-in filing will no longer be accepted. The online-only rule does not change the shareholder resolution, creditor notice, fourteen-day registration deadlines, accounting work or Revenue Department requirements. A company close to a deadline should prepare the online filing and signing arrangements before the resolution takes effect. Read the <a href=\"https:\/\/www.dbd.go.th\/news\/37630092569\" target=\"_blank\" rel=\"noopener\">official DBD announcement<\/a> and use the <a href=\"https:\/\/edbr.dbd.go.th\/Loginjuristicpage\" target=\"_blank\" rel=\"noopener\">DBD Biz Regist portal<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re considering closing a <a href=\"https:\/\/www.thailawonline.com\/register-a-company-in-thailand\/\">company in Thailand<\/a>, the process involves more than just ceasing operations. Thai law requires businesses to follow a formal <a href=\"https:\/\/www.thailawonline.com\/glossary\/dissolution-liquidation\/\">dissolution<\/a> and liquidation process, ensuring all financial and legal obligations are properly settled. Failing to meet these requirements can lead to penalties or even personal liability for company <a href=\"https:\/\/www.thailawonline.com\/glossary\/director\/\">directors<\/a>.<\/p>\n\n\n\n<p class=\"tlo-hublink wp-block-paragraph\">Closing follows the obligations created at formation, described in our guide to <a href=\"https:\/\/www.thailawonline.com\/business-setup-in-thailand\/\">setting up a business in Thailand<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#understanding-the-company-dissolution-process-in-thailand\">Understanding the Company Dissolution Process in Thailand<\/a><\/li><li class=\"\"><a href=\"#legal-requirements-for-closing-a-company-in-thailand\">Legal Requirements for Closing a Company in Thailand<\/a><\/li><li class=\"\"><a href=\"#step-by-step-guide-to-closing-a-company-in-thailand\">Step-by-Step Guide to Closing a Company in Thailand<\/a><\/li><li class=\"\"><a href=\"#why-professional-assistance-is-essential\">Company closure: our service, fees and documents<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"understanding-the-company-dissolution-process-in-thailand\"><strong>Understanding the Company Dissolution Process in Thailand<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Apart from the causes that operate by themselves (an event stated in the articles, expiry of a fixed term, completion of the sole undertaking, or bankruptcy: section 1236), a voluntary closure needs a special resolution of the <a href=\"https:\/\/www.thailawonline.com\/glossary\/shareholder\/\">shareholders<\/a>. The Revenue Department must also be notified and the final tax returns filed. Settlements with creditors are required too. Finally, the liquidation has to be completed and registered with the Department of Business Development (<a href=\"https:\/\/www.thailawonline.com\/glossary\/dbd\/\">DBD<\/a>). Depending on the situation, dissolution can be voluntary, court-ordered, or administrative.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\" id=\"Closing-a-Company-in-Thailand\"><img alt=\"Closing a Company in Thailand\" class=\"wp-image-15608 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/03\/closing-a-company-in-thailand.jpg\" style=\"object-fit:cover;width:500px;height:400px\" title=\"Closing a Company in Thailand\"\/><\/figure>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"types-of-company-dissolution-in-thailand\"><strong>Types of Company Dissolution in Thailand<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The most common type is <strong>voluntary dissolution<\/strong>, where shareholders decide to close the company. It needs a special resolution (<a href=\"https:\/\/www.thailawonline.com\/thai-civil-code\/section-1236\/\">section 1236<\/a>(4)), which means at least three-quarters of the votes of the shareholders present at the meeting and entitled to vote (section 1194). The directors then become the liquidators unless the articles provide otherwise (section 1251), and the liquidator must register the dissolution with the registrar within fourteen days (section 1254).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>court-ordered dissolution<\/strong> can be ordered on the grounds in section 1237: a default over the statutory report or statutory meeting, failure to start business within a year of registration or a suspension for a full year, trading only at a loss with no hope of recovery, the shareholders falling to one, or any other cause that makes it impossible for the company to continue. Insolvency is a different route: a company declared bankrupt is dissolved by that fact (section 1236(5)), and its assets are handled by the Official Receiver under the <a href=\"https:\/\/www.thailawonline.com\/glossary\/bankruptcy\/\">Bankruptcy Act<\/a> rather than by a liquidator.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Separately, the registrar can <strong>strike a defunct company off the register<\/strong> (sections 1273\/1 to 1273\/4). Where the registrar has reasonable cause to believe the company is no longer trading, it writes to ask, and if there is no answer within thirty days, or the company confirms it has stopped, it advertises in a local newspaper and sends a notice by registered post that the company will be struck off when ninety days have passed unless it shows cause; after that the registrar may strike it off (sections 1273\/1 and 1273\/3). In practice this is often triggered by years of unfiled financial statements. A parallel procedure applies to a company left in liquidation without a working liquidator or a final report.<\/p>\n\n\n<style data-noptimize=\"1\">.tlo-lb{border:2px solid #1E3455;background:#fff;margin:28px 0;font-size:16px;line-height:1.55;color:#1b1b1b}.tlo-lb h2.tlo-lb-h{background:#1E3455;color:#fff;font-size:19px;line-height:1.3;margin:0;padding:12px 16px}.tlo-lb-tabs{position:relative;padding-top:44px;background:#fff}.tlo-lb-tab>summary{position:absolute;top:0;width:33.334%;height:44px;line-height:44px;text-align:center;font-weight:700;cursor:pointer;list-style:none;background:#eef0f4;color:#1E3455;box-sizing:border-box;border-bottom:3px solid #1E3455}.tlo-lb-tab>summary::-webkit-details-marker{display:none}.tlo-lb-tab:nth-of-type(1)>summary{left:0}.tlo-lb-tab:nth-of-type(2)>summary{left:33.333%}.tlo-lb-tab:nth-of-type(3)>summary{left:66.666%}.tlo-lb-tab[open]>summary{background:#fff;border-bottom-color:#FECB01}.tlo-lb summary:focus-visible,.tlo-lb a:focus-visible{outline:3px solid #FECB01;outline-offset:-3px}.tlo-lb-sec{padding:14px 16px;border-bottom:1px solid #dfe2e8}.tlo-lb-sec h3{font-size:17px;line-height:1.35;margin:0 0 4px;color:#1E3455}.tlo-lb-sec h3 small{font-weight:400;color:#555;font-size:14px}.tlo-lb-sec p{margin:0 0 8px}.tlo-lb-text{white-space:pre-line;border-left:3px solid #FECB01;padding-left:12px;margin:0 0 6px}.tlo-lb-note{font-size:13px;color:#555;font-style:italic}.tlo-lb-badge{display:inline-block;background:#FECB01;color:#1E3455;font-size:12px;font-weight:700;padding:1px 7px;margin-left:6px}.tlo-lb-fold{margin:0 0 8px}.tlo-lb-fold>summary{cursor:pointer;color:#1E3455;font-size:14px;font-weight:700;margin-bottom:6px}.tlo-lb-links a{margin-right:14px;font-size:14px}.tlo-lb-cases,.tlo-lb-src{padding:14px 16px;background:#f6f7f9;border-top:1px solid #dfe2e8}.tlo-lb-cases h3,.tlo-lb-src h3{font-size:15px;margin:0 0 6px;color:#1E3455}.tlo-lb-cases ul,.tlo-lb-src ul{margin:0;padding:0 0 0 18px;font-size:14px}.tlo-al{font-size:14px;line-height:1.5;color:#444;margin:0 0 18px}.tlo-al details{margin-top:4px}.tlo-al summary{cursor:pointer;color:#1E3455}.tlo-al ul{margin:6px 0 0 18px;padding:0}@media print{.tlo-lb{border:1px solid #000}.tlo-lb-tabs{padding-top:0}.tlo-lb-tab>summary{position:static;width:auto;height:auto;line-height:1.4;text-align:left;background:none;border:0}.tlo-lb details::details-content{content-visibility:visible;display:block}.tlo-lb-links a{color:#000}}<\/style><script data-noptimize=\"1\" data-no-optimize=\"1\">document.addEventListener(\"DOMContentLoaded\",function(){(function(){var b=document.querySelectorAll(\".tlo-lb-tabs\");b.forEach(function(g){var t=g.querySelectorAll(\":scope>details\");t.forEach(function(d){d.firstElementChild.addEventListener(\"click\",function(e){if(d.open){e.preventDefault()}})})});var s=[];addEventListener(\"beforeprint\",function(){s=[];document.querySelectorAll(\".tlo-lb details\").forEach(function(d){s.push([d,d.open,d.getAttribute(\"name\")]);d.removeAttribute(\"name\");d.open=true})});addEventListener(\"afterprint\",function(){s.forEach(function(x){x[0].open=x[1];if(x[2]){x[0].setAttribute(\"name\",x[2])}})})})();});<\/script><section class=\"tlo-lb notranslate\" data-no-translation data-no-dynamic-translation translate=\"no\" aria-label=\"\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49\"><h2 class=\"tlo-lb-h\">\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49<\/h2><div class=\"tlo-lb-tabs\"><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"en\" data-no-translation><summary>English<\/summary><div class=\"tlo-lb-sec\"><h3>Section 1236<\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A limited company is dissolved on the following grounds: (1) where the company&#039;s regulations provide for a particular event as a ground for dissolution, on the occurrence of that event; (2) where the company was formed for a definite period, on the expiry of that period; (3) where the company was formed for a single undertaking only, on the completion of that undertaking; (4) when a special resolution for dissolution is passed; (5) when the company becomes bankrupt.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1236\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1194<span class=\"tlo-lb-badge\">Amended on 26 July 2008<\/span><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Where the law requires an act to be done by special resolution, the general meeting must pass the resolution by a majority of not less than three quarters of the total votes of the shareholders present and entitled to vote.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1194\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1254<\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">The liquidator shall apply for registration of the dissolution of the partnership or company within fourteen days from the date of dissolution and shall, at the same time, specify the names of all the liquidators for registration.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1254\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1253<span class=\"tlo-lb-badge\">Amended on 26 July 2008<\/span><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Within fourteen days from the dissolution of the partnership or company or, where the Court has appointed the liquidator, from the date of the appointment, the liquidator shall: (1) give notice to the public by advertisement in a local newspaper at least once that the partnership or company has been dissolved and that all creditors are to submit their claims to the liquidator; (2) send the same notice by registered post to every creditor whose name appears in the books, accounts or documents of the partnership or company.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1253\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1270<\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">When the liquidation of the affairs of the partnership or company is completed, the liquidator shall make a report of the liquidation showing how the liquidation was conducted and how the property of the partnership or company was disposed of, and shall then call a general meeting to present the report and give explanations to the meeting.\n When the general meeting has approved the report, the liquidator shall register the proceedings of the meeting within fourteen days from the date of the meeting. Upon such registration, the liquidation is deemed to be closed.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1270\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1251<\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">When a partnership or company is dissolved otherwise than by reason of bankruptcy, the managing partners of the partnership or the directors of the company become the liquidators, unless the partnership contract or the company&#039;s regulations provide otherwise. If there is no such liquidator, the Court shall appoint a liquidator on the application of the public prosecutor or any other interested person.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1251\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 1237<span class=\"tlo-lb-badge\">Amended on 7 February 2023<\/span><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In addition, the Court may order the dissolution of a limited company on the following grounds: (1) if default is made in filing the statutory report or in holding the statutory meeting; (2) if the company does not commence business within one year from the date of registration, or suspends business for a whole year; (3) if the business of the company can only be carried on at a loss and there is no hope of recovery; (4) if the number of shareholders is reduced to only one; (5) if any other cause renders the company unable to continue in existence.\n However, in the case of default in filing the statutory report or in holding the statutory meeting, the Court may, instead of ordering the dissolution of the company, order the statutory report to be filed or the statutory meeting to be held, as it thinks fit.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1237\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 72 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where a company or juristic partnership is dissolved, the liquidator and the manager shall have a joint duty to notify the assessment officer of the dissolution of that company or juristic partnership within fifteen days from the date on which the registrar registers the dissolution. If such persons fail to comply, the assessment officer may order the company or juristic partnership to pay additional tax of 1 time the amount of tax payable; such money shall be deemed tax. In the case where a company or juristic partnership is dissolved as aforesaid, for the purpose of computing tax, the date on which the registrar registers the dissolution shall be deemed the last day of the accounting period. The liquidator and the manager shall have a joint duty and liability to file returns and pay tax in the form and within the time prescribed in section 68 and section 69 mutatis mutandis. If the liquidator and the manager are unable to file returns and pay tax within the time under the preceding paragraph, and have filed a petition with the Director-General within thirty days from the date on which the registrar registers the dissolution, the Director-General, upon consideration that it is appropriate, may order an extension of the time; and in the case only where there is a liquidation, the Director-General may also order an extension of the accounting period. In the case where a juristic partnership is dissolved without liquidation, the managing partner of the juristic partnership shall have the same duties and responsibilities as a liquidator, jointly with the partners having power of management, as provided in the three preceding paragraphs.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"th\" data-no-translation open><summary>\u0e44\u0e17\u0e22<\/summary><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1236<\/h3><details class=\"tlo-lb-fold\" open><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e2d\u0e31\u0e19\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14\u0e22\u0e48\u0e2d\u0e21\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e14\u0e49\u0e27\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e14\u0e31\u0e07\u0e08\u0e30\u0e01\u0e25\u0e48\u0e32\u0e27\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e04\u0e37\u0e2d(\u0e51) \u0e16\u0e49\u0e32\u0e43\u0e19\u0e02\u0e49\u0e2d\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e01\u0e23\u0e13\u0e35\u0e2d\u0e31\u0e19\u0e43\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e17\u0e35\u0e48\u0e08\u0e30\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e21\u0e35\u0e01\u0e23\u0e13\u0e35\u0e19\u0e31\u0e49\u0e19(\u0e52) \u0e16\u0e49\u0e32\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e44\u0e14\u0e49\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e44\u0e27\u0e49\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e01\u0e32\u0e25\u0e43\u0e14 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e2a\u0e34\u0e49\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e01\u0e32\u0e25\u0e19\u0e31\u0e49\u0e19(\u0e53) \u0e16\u0e49\u0e32\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e44\u0e14\u0e49\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e17\u0e33\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e43\u0e14\u0e41\u0e15\u0e48\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e40\u0e2a\u0e23\u0e47\u0e08\u0e01\u0e32\u0e23\u0e19\u0e31\u0e49\u0e19(\u0e54) \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e21\u0e35\u0e21\u0e15\u0e34\u0e1e\u0e34\u0e40\u0e28\u0e29\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e34\u0e01(\u0e55) \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e25\u0e49\u0e21\u0e25\u0e30\u0e25\u0e32\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1236\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1194<span class=\"tlo-lb-badge\">\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e21\u0e37\u0e48\u0e2d 26 \u0e01\u0e23\u0e01\u0e0e\u0e32\u0e04\u0e21 2551<\/span><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e01\u0e32\u0e23\u0e43\u0e14\u0e17\u0e35\u0e48\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e2b\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e42\u0e14\u0e22\u0e21\u0e15\u0e34\u0e1e\u0e34\u0e40\u0e28\u0e29 \u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e43\u0e2b\u0e0d\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e25\u0e07\u0e21\u0e15\u0e34\u0e43\u0e19\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e19\u0e31\u0e49\u0e19\u0e42\u0e14\u0e22\u0e04\u0e30\u0e41\u0e19\u0e19\u0e40\u0e2a\u0e35\u0e22\u0e07\u0e02\u0e49\u0e32\u0e07\u0e21\u0e32\u0e01\u0e44\u0e21\u0e48\u0e15\u0e48\u0e33\u0e01\u0e27\u0e48\u0e32\u0e2a\u0e32\u0e21\u0e43\u0e19\u0e2a\u0e35\u0e48\u0e02\u0e2d\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e2a\u0e35\u0e22\u0e07\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e17\u0e35\u0e48\u0e21\u0e32\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e41\u0e25\u0e30\u0e21\u0e35\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e2d\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e07\u0e25\u0e07\u0e04\u0e30\u0e41\u0e19\u0e19<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1194\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1254<\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e01\u0e32\u0e23\u0e40\u0e25\u0e34\u0e01\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e19\u0e31\u0e49\u0e19 \u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e1a\u0e2d\u0e01\u0e43\u0e2b\u0e49\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19 \u0e41\u0e25\u0e30\u0e43\u0e19\u0e01\u0e32\u0e23\u0e19\u0e35\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e1a\u0e38\u0e0a\u0e37\u0e48\u0e2d\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e17\u0e38\u0e01 \u0e46 \u0e04\u0e19\u0e43\u0e2b\u0e49\u0e08\u0e14\u0e25\u0e07\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e44\u0e27\u0e49\u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1254\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1253<span class=\"tlo-lb-badge\">\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e21\u0e37\u0e48\u0e2d 26 \u0e01\u0e23\u0e01\u0e0e\u0e32\u0e04\u0e21 2551<\/span><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e44\u0e14\u0e49\u0e40\u0e25\u0e34\u0e01\u0e2b\u0e49\u0e32\u0e07\u0e40\u0e25\u0e34\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e16\u0e49\u0e32\u0e28\u0e32\u0e25\u0e44\u0e14\u0e49\u0e15\u0e31\u0e49\u0e07\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e28\u0e32\u0e25\u0e15\u0e31\u0e49\u0e07 \u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e15\u0e49\u0e2d\u0e07\u0e01\u0e23\u0e30\u0e17\u0e33\u0e14\u0e31\u0e07\u0e08\u0e30\u0e01\u0e25\u0e48\u0e32\u0e27\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e04\u0e37\u0e2d(\u0e51) \u0e1a\u0e2d\u0e01\u0e01\u0e25\u0e48\u0e32\u0e27\u0e41\u0e01\u0e48\u0e1b\u0e23\u0e30\u0e0a\u0e32\u0e0a\u0e19\u0e42\u0e14\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e42\u0e06\u0e29\u0e13\u0e32\u0e43\u0e19\u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e1e\u0e34\u0e21\u0e1e\u0e4c\u0e41\u0e2b\u0e48\u0e07\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e19\u0e49\u0e2d\u0e22\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e04\u0e23\u0e32\u0e27\u0e27\u0e48\u0e32\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e19\u0e31\u0e49\u0e19\u0e44\u0e14\u0e49\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e41\u0e25\u0e49\u0e27\u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e25\u0e32\u0e22\u0e22\u0e37\u0e48\u0e19\u0e04\u0e33\u0e17\u0e27\u0e07\u0e2b\u0e19\u0e35\u0e49\u0e41\u0e01\u0e48\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35(\u0e52) \u0e2a\u0e48\u0e07\u0e04\u0e33\u0e1a\u0e2d\u0e01\u0e01\u0e25\u0e48\u0e32\u0e27\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e14\u0e2b\u0e21\u0e32\u0e22\u0e25\u0e07\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e44\u0e1b\u0e23\u0e29\u0e13\u0e35\u0e22\u0e4c\u0e44\u0e1b\u0e22\u0e31\u0e07\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e25\u0e32\u0e22\u0e17\u0e38\u0e01 \u0e46 \u0e04\u0e19\u0e1a\u0e23\u0e23\u0e14\u0e32\u0e21\u0e35\u0e0a\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e32\u0e01\u0e0f\u0e43\u0e19\u0e2a\u0e21\u0e38\u0e14 \u0e1a\u0e31\u0e0d\u0e0a\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e19\u0e31\u0e49\u0e19<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1253\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1270<\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2a\u0e33\u0e40\u0e23\u0e47\u0e08\u0e25\u0e07 \u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e2a\u0e14\u0e07\u0e27\u0e48\u0e32 \u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e19\u0e31\u0e49\u0e19\u0e44\u0e14\u0e49\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e44\u0e1b\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e43\u0e14 \u0e41\u0e25\u0e30\u0e44\u0e14\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e19\u0e31\u0e49\u0e19\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e23\u0e43\u0e14 \u0e41\u0e25\u0e49\u0e27\u0e43\u0e2b\u0e49\u0e40\u0e23\u0e35\u0e22\u0e01\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e43\u0e2b\u0e0d\u0e48\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e40\u0e2a\u0e19\u0e2d\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e19\u0e31\u0e49\u0e19 \u0e41\u0e25\u0e30\u0e0a\u0e35\u0e49\u0e41\u0e08\u0e07\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e15\u0e48\u0e2d\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e43\u0e2b\u0e0d\u0e48\u0e44\u0e14\u0e49\u0e43\u0e2b\u0e49\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e19\u0e31\u0e49\u0e19\u0e41\u0e25\u0e49\u0e27 \u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e01\u0e31\u0e19\u0e19\u0e31\u0e49\u0e19\u0e44\u0e1b\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e41\u0e25\u0e49\u0e27\u0e14\u0e31\u0e07\u0e19\u0e35\u0e49\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e17\u0e35\u0e48\u0e2a\u0e38\u0e14\u0e41\u0e2b\u0e48\u0e07\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1270\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1251<\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e01\u0e47\u0e14\u0e35 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e01\u0e47\u0e14\u0e35 \u0e43\u0e19\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e40\u0e1e\u0e23\u0e32\u0e30\u0e40\u0e2b\u0e15\u0e38\u0e2d\u0e37\u0e48\u0e19\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e25\u0e49\u0e21\u0e25\u0e30\u0e25\u0e32\u0e22 \u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e2b\u0e49\u0e32\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e22\u0e48\u0e2d\u0e21\u0e40\u0e02\u0e49\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35 \u0e40\u0e27\u0e49\u0e19\u0e44\u0e27\u0e49\u0e41\u0e15\u0e48\u0e02\u0e49\u0e2d\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e02\u0e49\u0e2d\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e30\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e44\u0e27\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e16\u0e32\u0e19\u0e2d\u0e37\u0e48\u0e19 \u0e16\u0e49\u0e32\u0e44\u0e21\u0e48\u0e21\u0e35\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e14\u0e31\u0e07\u0e27\u0e48\u0e32\u0e21\u0e32\u0e19\u0e35\u0e49 \u0e41\u0e25\u0e30\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e2d\u0e31\u0e22\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2a\u0e48\u0e27\u0e19\u0e44\u0e14\u0e49\u0e40\u0e2a\u0e35\u0e22\u0e43\u0e19\u0e01\u0e32\u0e23\u0e19\u0e35\u0e49\u0e23\u0e49\u0e2d\u0e07\u0e02\u0e2d \u0e17\u0e48\u0e32\u0e19\u0e43\u0e2b\u0e49\u0e28\u0e32\u0e25\u0e15\u0e31\u0e49\u0e07\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35<\/p><p class=\"tlo-lb-note\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e08\u0e32\u0e01\u0e10\u0e32\u0e19\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32 \u0e42\u0e1b\u0e23\u0e14\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e01\u0e31\u0e1a\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23 (Thai text from our annotated code. Check it against the official text.)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1251\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 1237<span class=\"tlo-lb-badge\">\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e21\u0e37\u0e48\u0e2d 7 \u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c 2566<\/span><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e19\u0e35\u0e49\u0e28\u0e32\u0e25\u0e2d\u0e32\u0e08\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e34\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14\u0e14\u0e49\u0e27\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e04\u0e37\u0e2d (\u0e51) \u0e16\u0e49\u0e32\u0e17\u0e33\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e33\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 (\u0e52) \u0e16\u0e49\u0e32\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e44\u0e21\u0e48\u0e40\u0e23\u0e34\u0e48\u0e21\u0e17\u0e33\u0e01\u0e32\u0e23\u0e20\u0e32\u0e22\u0e43\u0e19\u0e1b\u0e35\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e22\u0e38\u0e14\u0e17\u0e33\u0e01\u0e32\u0e23\u0e16\u0e36\u0e07\u0e1b\u0e35\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e40\u0e15\u0e47\u0e21 (\u0e53) \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e17\u0e33\u0e44\u0e1b\u0e01\u0e47\u0e21\u0e35\u0e41\u0e15\u0e48\u0e02\u0e32\u0e14\u0e17\u0e38\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e41\u0e25\u0e30\u0e44\u0e21\u0e48\u0e21\u0e35\u0e17\u0e32\u0e07\u0e2b\u0e27\u0e31\u0e07\u0e27\u0e48\u0e32\u0e08\u0e30\u0e01\u0e25\u0e31\u0e1a\u0e1f\u0e37\u0e49\u0e19\u0e15\u0e31\u0e27\u0e44\u0e14\u0e49 (\u0e54) \u0e16\u0e49\u0e32\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e25\u0e14\u0e19\u0e49\u0e2d\u0e22\u0e25\u0e07\u0e08\u0e19\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e04\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27 (\u0e55) \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e17\u0e33\u0e43\u0e2b\u0e49\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e19\u0e31\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e17\u0e35\u0e48\u0e08\u0e30\u0e14\u0e33\u0e23\u0e07\u0e04\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e44\u0e14\u0e49 \u0e41\u0e15\u0e48\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23\u0e01\u0e47\u0e14\u0e35 \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e33\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e33\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e28\u0e32\u0e25\u0e08\u0e30\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e2b\u0e49\u0e21\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e15\u0e31\u0e49\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e17\u0e19\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e34\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e01\u0e47\u0e44\u0e14\u0e49 \u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e08\u0e30\u0e40\u0e2b\u0e47\u0e19\u0e04\u0e27\u0e23<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1237\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 72 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\n\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e19\u0e41\u0e08\u0e49\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e23\u0e32\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e25\u0e34\u0e01\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e34\u0e1a\u0e2b\u0e49\u0e32\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e23\u0e31\u0e1a\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e40\u0e25\u0e34\u0e01\n\u0e16\u0e49\u0e32\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e41\u0e25\u0e49\u0e27\u0e44\u0e21\u0e48\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\n\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e2d\u0e32\u0e08\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e2a\u0e35\u0e22\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e02\u0e36\u0e49\u0e19\u0e2d\u0e35\u0e01\n\u0e51 \u0e40\u0e17\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22 \u0e40\u0e07\u0e34\u0e19\u0e19\u0e35\u0e49\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e41\u0e25\u0e49\u0e27\n\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e19\u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e23\u0e31\u0e1a\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e40\u0e25\u0e34\u0e01\u0e40\u0e1b\u0e47\u0e19\u0e27\u0e31\u0e19\u0e2a\u0e38\u0e14\u0e17\u0e49\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e23\u0e2d\u0e1a\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e1a\u0e31\u0e0d\u0e0a\u0e35\n\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e19\u0e43\u0e19\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e41\u0e25\u0e30\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e44\u0e27\u0e49\u0e43\u0e19\u0e21\u0e32\u0e15\u0e23\u0e32\n\u0e56\u0e58 \u0e41\u0e25\u0e30\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e56\u0e59 \u0e42\u0e14\u0e22\u0e2d\u0e19\u0e38\u0e42\u0e25\u0e21\n\u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e44\u0e21\u0e48\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e01\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\n\u0e41\u0e25\u0e30\u0e44\u0e14\u0e49\u0e22\u0e37\u0e48\u0e19\u0e04\u0e33\u0e23\u0e49\u0e2d\u0e07\u0e15\u0e48\u0e2d\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e32\u0e21\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e23\u0e31\u0e1a\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e40\u0e25\u0e34\u0e01\n\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e40\u0e2b\u0e47\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e08\u0e30\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e02\u0e22\u0e32\u0e22\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e2d\u0e2d\u0e01\u0e44\u0e1b\u0e2d\u0e35\u0e01\u0e01\u0e47\u0e44\u0e14\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e21\u0e35\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\n\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e08\u0e30\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e02\u0e22\u0e32\u0e22\u0e23\u0e2d\u0e1a\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2d\u0e2d\u0e01\u0e44\u0e1b\u0e2d\u0e35\u0e01\u0e14\u0e49\u0e27\u0e22\u0e01\u0e47\u0e44\u0e14\u0e49\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e21\u0e35\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\n\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e40\u0e0a\u0e48\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\n\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e43\u0e19\u0e2a\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e01\u0e48\u0e2d\u0e19<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"fr\" data-no-translation><summary>Fran\u00e7ais<\/summary><div class=\"tlo-lb-sec\"><h3>Article 1236<\/h3><p>Une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est dissoute dans les cas suivants : (1) lorsque survient un cas que ses statuts pr\u00e9voient comme cause de dissolution ; (2) \u00e0 l&#039;expiration de la dur\u00e9e pour laquelle elle a \u00e9t\u00e9 constitu\u00e9e ; (3) \u00e0 l&#039;ach\u00e8vement de l&#039;entreprise unique pour laquelle elle a \u00e9t\u00e9 constitu\u00e9e ; (4) par r\u00e9solution sp\u00e9ciale de dissolution ; (5) en cas de faillite de la soci\u00e9t\u00e9.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1236\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1194<span class=\"tlo-lb-badge\">Modifi\u00e9 le 26 juillet 2008<\/span><\/h3><p>Lorsque la loi exige qu&#039;une d\u00e9cision soit prise par r\u00e9solution sp\u00e9ciale, l&#039;assembl\u00e9e g\u00e9n\u00e9rale doit statuer \u00e0 une majorit\u00e9 d&#039;au moins trois quarts du total des voix des actionnaires pr\u00e9sents \u00e0 l&#039;assembl\u00e9e et ayant le droit de voter.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1194\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1254<\/h3><p>En cas de dissolution d&#039;une soci\u00e9t\u00e9 de personnes ou d&#039;une soci\u00e9t\u00e9, le liquidateur doit en demander l&#039;enregistrement dans les quatorze jours de la dissolution, en indiquant pour enregistrement le nom de chacun des liquidateurs.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1254\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1253<span class=\"tlo-lb-badge\">Modifi\u00e9 le 26 juillet 2008<\/span><\/h3><p>Dans les quatorze jours de la dissolution, ou de sa nomination si le tribunal l&#039;a nomm\u00e9, le liquidateur doit : (1) annoncer au public, au moins une fois dans un journal local, que la soci\u00e9t\u00e9 est dissoute et inviter les cr\u00e9anciers \u00e0 lui pr\u00e9senter leurs cr\u00e9ances ; (2) adresser le m\u00eame avis par lettre recommand\u00e9e \u00e0 chacun des cr\u00e9anciers figurant dans les livres, comptes ou documents de la soci\u00e9t\u00e9.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1253\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1270<\/h3><p>\u00c0 la fin de la liquidation, le liquidateur \u00e9tablit un rapport exposant le d\u00e9roulement de la liquidation et le sort des biens de la soci\u00e9t\u00e9, puis convoque l&#039;assembl\u00e9e g\u00e9n\u00e9rale pour le lui pr\u00e9senter et donner des explications. Une fois le rapport approuv\u00e9, il doit faire enregistrer la d\u00e9lib\u00e9ration dans les quatorze jours de l&#039;assembl\u00e9e ; cet enregistrement marque la cl\u00f4ture de la liquidation.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1270\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1251<\/h3><p>Lorsqu&#039;une soci\u00e9t\u00e9 de personnes ou une soci\u00e9t\u00e9 est dissoute pour une cause autre que la faillite, l&#039;associ\u00e9 g\u00e9rant ou les administrateurs deviennent liquidateurs, sauf disposition contraire du contrat de soci\u00e9t\u00e9 ou des statuts. \u00c0 d\u00e9faut de liquidateur, le tribunal en nomme un \u00e0 la demande du minist\u00e8re public ou de toute autre personne int\u00e9ress\u00e9e.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1251\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 1237<span class=\"tlo-lb-badge\">Modifi\u00e9 le 7 f\u00e9vrier 2023<\/span><\/h3><p>Le tribunal peut aussi dissoudre une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e : (1) faute dans le d\u00e9p\u00f4t du rapport de l&#039;assembl\u00e9e constitutive ou dans sa tenue ; (2) activit\u00e9 non commenc\u00e9e dans l&#039;ann\u00e9e de l&#039;enregistrement, ou suspendue une ann\u00e9e enti\u00e8re ; (3) pertes seules, sans espoir de redressement ; (4) actionnaires r\u00e9duits \u00e0 un seul ; (5) toute autre cause emp\u00eachant sa survie. Au cas (1), il peut plut\u00f4t, s&#039;il le juge bon, ordonner ce d\u00e9p\u00f4t ou cette assembl\u00e9e.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-civil-code\/section-1237\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 72 <small>Revenue Code<\/small><\/h3><p>Soci\u00e9t\u00e9 ou soci\u00e9t\u00e9 de personnes morale dissoute: liquidateur et g\u00e9rant avisent conjointement l&#039;agent d&#039;\u00e9valuation sous 15 jours de l&#039;enregistrement, sinon il peut exiger une fois l&#039;imp\u00f4t d\u00fb en sus. Cette date cl\u00f4t l&#039;exercice; d\u00e9claration et paiement conjoints selon les articles 68 et 69. S&#039;ils sont emp\u00each\u00e9s et requi\u00e8rent sous 30 jours, le Directeur g\u00e9n\u00e9ral peut proroger le d\u00e9lai et, en liquidation seulement, l&#039;exercice. Soci\u00e9t\u00e9 de personnes sans liquidation: son g\u00e9rant r\u00e9pond avec les associ\u00e9s g\u00e9rants.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><\/details><\/div><div class=\"tlo-lb-cases\"><h3>\u0e04\u0e33\u0e1e\u0e34\u0e1e\u0e32\u0e01\u0e29\u0e32\u0e28\u0e32\u0e25\u0e0e\u0e35\u0e01\u0e32<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/th\/supreme-court-decisions\/4538-2566-defunct-company-no-liquidator-needed\/\">4538\/2566<\/a> (2023): \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e23\u0e49\u0e32\u0e07\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e02\u0e35\u0e14\u0e0a\u0e37\u0e48\u0e2d\u0e08\u0e32\u0e01\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e2a\u0e34\u0e49\u0e19\u0e2a\u0e20\u0e32\u0e1e\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e42\u0e14\u0e22\u0e2d\u0e31\u0e15\u0e42\u0e19\u0e21\u0e31\u0e15\u0e34 \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e15\u0e31\u0e49\u0e07\u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35<\/li><\/ul><\/div><div class=\"tlo-lb-src\"><h3>\u0e41\u0e2b\u0e25\u0e48\u0e07\u0e17\u0e35\u0e48\u0e21\u0e32<\/h3><ul><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/Qko1NGNVa1FhMG9hTTNGcU9sTGxydz09\" rel=\"noopener\" target=\"_blank\">\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e41\u0e1e\u0e48\u0e07\u0e41\u0e25\u0e30\u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e4c, Office of the Council of State<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 31 \u0e15\u0e38\u0e25\u0e32\u0e04\u0e21 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Revenue Code<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li>deka.supremecourt.or.th, Supreme Court of Thailand decisions database (copy held in our library), \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 19 \u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c 2569<\/li><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"legal-requirements-for-closing-a-company-in-thailand\"><strong>Legal Requirements for Closing a Company in Thailand<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The process begins with a shareholder resolution approving the dissolution. This decision must be officially recorded and reported to the Ministry of Commerce and the DBD. A liquidator must be appointed to manage the process. They will make sure all assets are distributed correctly. They will also settle debts and meet legal obligations, including those for <a href=\"https:\/\/www.thailawonline.com\/glossary\/social-security\/\">social security<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most critical steps is obtaining tax clearance from the Revenue Department. Before a company can be fully deregistered, it must submit all unpaid tax returns. It also needs to settle any remaining debts. Within fifteen days of the registration of dissolution, the liquidator and the manager must jointly notify the Revenue Department, on pain of a surcharge equal to the tax due (Revenue Code section 72); the Revenue Department&#8217;s review of the final returns is what usually controls the timetable.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img alt=\"Company Dissolution Process in Thailand\" class=\"wp-image-15609 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/03\/company-dissolution-process-in-thailand.png\" style=\"object-fit:cover;width:500px;height:400px\"\/><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Within fourteen days of the dissolution, the liquidator must advertise it at least once in a local newspaper, calling on creditors to file their claims, and send the same notice by registered post to every creditor named in the company&#8217;s books (section 1253). Once all debts and taxes are resolved, the final liquidation report goes to a general meeting for approval and is then registered with the DBD within fourteen days, which completes the liquidation (section 1270).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the company is registered for Value-Added Tax (<a href=\"https:\/\/www.thailawonline.com\/glossary\/vat\/\">VAT<\/a>), it must be considered when closing a Thai company. the VAT registration must also be closed with the Revenue Department. Before doing so, all past due VAT returns must be filed and any outstanding VAT liabilities settled.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies must also make sure that all past financial statements and accounting records are current. This includes any missing reports from earlier years. Even if the company has not been actively trading, failure to submit required filings can delay the dissolution process. A final financial audit is usually required before obtaining tax clearance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-guide-to-closing-a-company-in-thailand\"><strong>Step-by-Step Guide to Closing a Company in Thailand<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The process starts with a formal shareholder meeting. The dissolution is a special resolution, so it needs at least three-quarters of the votes of the shareholders present and entitled to vote. This decision is then filed with the DBD, along with the appointment of a liquidator.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once appointed, the liquidator takes over company affairs, ensuring that all financial matters, including debts and taxes, are settled. The Revenue Department plays a key role in this stage, conducting audits and verifying that all outstanding tax obligations are met before issuing a tax clearance certificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>public notice of dissolution<\/strong> comes early, within fourteen days of the dissolution, in a newspaper and by registered letter to known creditors (section 1253), so that creditors can submit their claims. After debts and taxes are settled, the liquidator distributes any remaining assets to the shareholders. This ensures that all unpaid debts are handled.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, the liquidator prepares a closing report detailing the settlement of all assets and liabilities. The liquidator then calls a general meeting to approve it and, once the meeting approves it, registers the approved report with the DBD within fourteen days of the meeting (section 1270). Registration completes the liquidation. This completes the closure process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is no single timetable for every company closure. We provide a case-specific estimate after reviewing the company records, accounting position, outstanding liabilities and proposed work. Do not treat registration of dissolution and completion of the entire closure as the same milestone.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"challenges-when-closing-a-company-in-thailand\"><strong>Challenges When Closing a Company in Thailand<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Many business owners do not realize how long it takes to get tax clearance. This can be the hardest and longest part of the process. The Revenue Department looks closely at a company\u2019s tax history. Any mistakes or unpaid taxes can delay the process for a long time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unresolved debts and creditor claims can also slow down the company liquidation process. Even minor compliance issues, such as missing corporate filings, can create additional hurdles. Employee pay, including <a href=\"https:\/\/www.thailawonline.com\/glossary\/severance-pay\/\">severance<\/a> and social security, must be fully paid to avoid legal issues after closure.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"legal-basis-for-the-75-shareholder-approval-requirement\"><strong>Legal Basis for the 75% Shareholder Approval Requirement<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The approval requirement comes from two sections of the <a href=\"https:\/\/www.thailawonline.com\/glossary\/thai-civil-and-commercial-code\/\">Civil and Commercial Code<\/a>: section 1236(4), which makes a special resolution a ground of dissolution, and section 1194, which defines the majority a special resolution needs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Section 1236 of the Civil and Commercial Code provides<\/strong> that a <a href=\"https:\/\/www.thailawonline.com\/glossary\/company-limited\/\">limited company<\/a> is dissolved, among other causes, <em>\u201cwhen a special resolution for dissolution is passed\u201d<\/em> (section 1236(4)).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Section 1194<\/strong> then requires a special resolution to be passed by a majority of not less than three-quarters of all the votes of the shareholders present at the meeting and entitled to vote. It is three-quarters of the votes in the room, not of all shareholders. Section 1178 is the quorum rule: at least two shareholders holding at least a quarter of the capital must attend.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These provisions establish the legal basis for the shareholder approval required for company dissolution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"why-professional-assistance-is-essential\"><strong>Company closure: our service, fees and documents<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before quoting for a company closure, we review the company records, assets, debts and accounting position. Tell us whether you want to close the company completely or change its directors, shareholders or capital. These are different instructions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An initial consultation costs 2,000 THB per hour.<\/strong> Further corporate work is quoted after reviewing the records. The consultation fee is not a fixed-price company-closure package. We confirm availability, the agreed work and the total payable before accepting the instruction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Send the current company affidavit, shareholder list, latest accounts and details of outstanding filings. Identify the directors and authorised signatories, the company\u2019s province, its assets and debts, any employees, and any current disputes. Explain your preferred completion date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Accounting and tax filing are separate.<\/strong> ThaiLawOnline does not provide those services. An accountant must handle the accounting and tax-compliance work. Our written quote identifies the legal work included; do not assume accounting, tax filings or company-asset transfers are included.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We confirm the timetable after reviewing the records and proposed route. Missing accounts, unresolved liabilities and additional work identified during review affect the estimate. We do not promise a completion date before assessing the file.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.thailawonline.com\/book-consultation\/\">Book an initial consultation<\/a>, or compare our <a href=\"https:\/\/www.thailawonline.com\/legal-fees\/\">published legal fees<\/a>. When booking, state \u201ccompany closure\u201d and identify the records already available.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 27 September 2026.<\/strong> The dissolution, liquidation and striking-off statements were read in Thai against Civil and Commercial Code sections 1178, 1194, 1236, 1237, 1251, 1253, 1254, 1273\/1 and 1273\/2. Not verified in this review: the Revenue Department and tax-clearance practice described above, which rests on practice rather than a statutory text, and the service and fee section.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"faqs-about-closing-a-company-in-thailand\">Faqs about closing a company in Thailand:<\/h5>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1741796832428\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the process for closing a Thai company through liquidation?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>To close a Thai company through liquidation, you must follow several steps. First, hold a meeting to pass a resolution to dissolve the company. Next, appoint a liquidator. Then, notify creditors. Finally, settle debts and distribute the company\u2019s assets. Legal and accounting services in Thailand must be enlisted to ensure compliance with company law.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796850946\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q: What are the reasons a limited company in Thailand might need to close?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A limited company in Thailand may need to close for several reasons. These can include ongoing financial losses, trouble running the business, or a choice to shut down. Voluntary liquidation is often pursued when the shareholders decide that it\u2019s no longer feasible to continue business operations.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796852088\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How can outstanding debts affect the liquidation and dissolution process?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Outstanding debts must be settled before the liquidation and dissolution process can be completed. Creditors have the right to claim the assets of the company to satisfy any outstanding debts. If a company cannot pay its debts, a creditor can petition for its bankruptcy, and a bankrupt company&#8217;s assets are then collected and distributed by the Official Receiver rather than a liquidator.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796853115\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What role does a liquidator play in closing a company in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A liquidator must be appointed to wind up the affairs of the company. The liquidator\u2019s responsibilities include collecting and liquidating the company\u2019s assets, paying off debts, and distributing any remaining assets to the shareholders. They ensure that the company closure complies with all legal requirements.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796893329\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Are there any obligations for company directors during the company closure process?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Company directors have important duties during the company closure process. They must hold a meeting to pass a resolution for dissolution and hand the company over to the liquidator, who then notifies the creditors (section 1253). Finally, they must accurately report the company\u2019s financial affairs. Directors must also ensure compliance with Thai company law throughout the process.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796894291\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the difference between voluntary liquidation and court-ordered liquidation?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Voluntary liquidation starts when the shareholders pass a special resolution to dissolve the company. This often happens for financial or strategic reasons. Court-ordered dissolution happens on one of the grounds in section 1237. A company that cannot pay its debts is instead taken into bankruptcy on a creditor&#8217;s petition, and the Official Receiver handles its assets.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796954902\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How does closing down a business in Thailand affect company employees?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>To close a business in Thailand, you must honor all employee contracts. This includes severance payments and other legal rights. A full and final release signed by each employee after the employment has ended can settle those claims; see the rules on <a href=\"https:\/\/www.thailawonline.com\/severance-pay-waiver-thailand\/\">severance pay waivers and exit releases in Thailand<\/a>. Employees must be notified in advance of the company closure, and all obligations towards them must be settled before the business operations are fully terminated.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796955792\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does ThaiLawOnline\u2019s company-closure service include accounting and tax filing?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. We assess and quote for the agreed legal work. Accounting and tax filing must be handled by an accountant. Send your latest accounts and filing status at the outset so the legal scope and timetable reflect the work still outstanding.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796956627\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How does the decision to close a business in Thailand impact its shareholders?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Closing a business in Thailand affects shareholders. It may lead to distributing any leftover assets after paying all debts. Shareholders should be part of the decision-making process. They need to vote on the resolution to dissolve the company.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741796958278\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What steps must be followed to officially notify the closure of a Thai company?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>To officially close a Thai company, the company must inform the Department of Business Development. It must also notify other relevant authorities. All outstanding tax obligations must be settled. Finally, all creditors need to be informed. These steps are crucial for legally completing the company closure process.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h5 class=\"wp-block-heading\" id=\"q-what-is-the-process-for-closing-a-thai-company-through-liquidation\">Links:<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.dbd.go.th\/\" rel=\"noreferrer noopener\" target=\"_blank\">Department of Business Development (DBD)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dissolution and liquidation filings become online-only From 1 November 2026, dissolution and liquidation registrations for private limited companies and partnerships [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":592,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"[{\"date\":\"2026-11-04\",\"note\":\"Added the statute box with Thai, English and French text and checked the page against the official text\"}]","tlo_authority_on":"1","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"company dissolution thailand","rank_math_title":"Closing a Company in Thailand: Process, Fees & Documents","rank_math_description":"Closing a Thai company? See the documents needed, legal service scope and case-specific timing. Initial consultation: 2,000 THB. 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